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IN RE MELTON

Bankruptcy No. 94-10825.

194 B.R. 418 (1996)

In re Kevin Lynn MELTON, Kimberly Monita Melton, Debtors.

United States Bankruptcy Court, E.D. Texas, Beaumont Division.

April 8, 1996.

Attorney(s) appearing for the Case

Robert Barron, Nederland, Texas, for Debtors.

David Mora, Houston, Texas, for IRS.

OPINION

DONALD R. SHARP, Bankruptcy Judge.

The Court heard Debtors' Objection to Allowance of Claim of Internal Revenue Service (IRS) pursuant to regular setting. This opinion constitutes the Court's findings of fact and conclusions of law to the extent required by Fed.R.Bankr.Proc. 7052 and disposes of all issues before the Court.

FACTUAL AND PROCEDURAL BACKGROUND

Debtors filed their Chapter 13 petition on October 5, 1994...

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